Results 81 to 90 of about 35,384 (204)

Apportioning Basis: Partial Sales, Bargain Sales and the Realization Principle [PDF]

open access: yes, 1997
The Internal Revenue Code generally taxes appreciation in the value of property only on realization, defined to mean when property is sold or exchanged.
Cohen, Stephen B.
core   +2 more sources

Toward Tailored Metastability: Exploring Oxanorbornene Chemical Space for Structure–Stability Relationships With Atypical Furan Diels–Alder Adducts

open access: yesChemistryEurope, Volume 4, Issue 5, May 2026.
The furan Diels–Alder reaction is a versatile platform for metastable and biobased molecules and materials. By accessing atypical oxanorbornene adducts, we expand furan Diels–Alder chemistry beyond activated addends and show that cycloreversion stability can be tuned over six orders of magnitude, revealing structure–stability relationships that enable ...
Eva Harsevoort   +2 more
wiley   +1 more source

Economic Impact of North Dakota Laws that Permit Delayed or Partial Repayment of Agricultural Debt � July 1, 1986 [PDF]

open access: yes
Agricultural Finance,
Ali, Mir B.   +4 more
core   +1 more source

Living Labs as Governance Mechanisms for Sustainable Tourism Monitoring: Evidence From Six European Destinations

open access: yesInternational Journal of Tourism Research, Volume 28, Issue 3, May/June 2026.
ABSTRACT This study examines the role of Living Labs in advancing sustainable tourism governance across six European destinations: the Rotterdam Metropolitan Region (the Netherlands), the Scheldeland Region (Belgium), Utsjoki municipality (Finland), Huesca province (Spain), the Split metropolitan area (Croatia), and Vicenza (Italy).
Ante Mandić, Smiljana Pivčević
wiley   +1 more source

Managing species, managing connections: Social‐ecological alignment in state forestry

open access: yesPeople and Nature, Volume 8, Issue 5, Page 1452-1469, May 2026.
Abstract Forests are shaped not only by ecological processes but also by the actions and interactions of those managing them. In state‐managed multifunctional forests, forest district managers play a central role in translating policies into practice.
Theresa Klara Loch   +2 more
wiley   +1 more source

Household-Level Livestock Marketing Behavior Among Northern Kenyan and Southern Ethiopian Pastoralists [PDF]

open access: yes
Pastoralists in East Africa's arid and semi-arid lands (ASAL) regularly confront climatic shocks triggering massive herd die-offs and loss of scarce wealth.
Barrett, Christopher B.   +2 more
core   +1 more source

When risk does not discount: Flood history and rising property valuations

open access: yesReal Estate Economics, Volume 54, Issue 3, Page 586-623, May 2026.
Abstract We study how expanded flood disclosure requirements affect real estate markets and appraisals in South Carolina. Counterintuitively, more comprehensive flood disclosures cause home prices to increase in tracts with a history of significant flooding.
William M. Doerner   +2 more
wiley   +1 more source

Types of Capital and Their Measurement

open access: yesReview of Income and Wealth, Volume 72, Issue 2, May 2026.
ABSTRACT Capital is notoriously heterogeneous, including physical, intangible, human and natural capitals, and this heterogeneity can make measurement very difficult. To bring structure to the wide range of capital assets, and inform measurement, we define five dimensions for classifying capital types: produced versus non‐produced; fixed versus non ...
Josh Martin   +2 more
wiley   +1 more source

The Bellagio Global Dialogues on Intellectual Property [PDF]

open access: yes, 2006
Reviews Rockefeller's conference series on intellectual property and its efforts to promote policies and institutional capacities that better serve the poor, with a focus on food security and public health.
Joe Karaganis
core  

Do Conservation Easements Reduce Land Prices? The Case of South Central Wisconsin [PDF]

open access: yes
While theory strongly suggests that restricting development rights should reduce land prices, empirical evidence of this effect has been notoriously hard to obtain.
Anderson, Kathryn, Weinhold, Diana
core   +3 more sources

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